SEC Comment Letter 0000000000-24-012934 to Ming Shing Group Holdings Ltd (MSW) (CIK 0001956166) (MSW)

Ming Shing Group Holdings Ltd (MSW) (CIK 0001956166)
Date: Nov. 21, 2024 · CIK: 0001956166 · Accession: 0000000000-24-012934

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File numbers found in text: 333-272861

Date

November 21, 2024

Author

Pik Chun Lin

Form

UPLOAD

Company

Ming Shing Group Holdings Ltd (MSW) (CIK 0001956166)

Letter

November 21, 2024 Pik Chun Lin Chief Financial Officer Ming Shing Group Holdings Ltd 8/F, Cheong Tai Factory Building 16 Tai Yau Street San Po Kong, Kowloon Hong Kong Re:Ming Shing Group Holdings Ltd Annual Report on Form 20-F Filed August 26, 2024 File No. 333-272861 Dear Pik Chun Lin: We have completed our review of your filing. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Sincerely, Division of Corporation Finance Office of Real Estate & Construction cc:Daniel D. Nauth, Esq.

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November 21, 2024
Pik Chun Lin
Chief Financial Officer
Ming Shing Group Holdings Ltd
8/F, Cheong Tai Factory Building
16 Tai Yau Street
San Po Kong, Kowloon
Hong Kong
Re:Ming Shing Group Holdings Ltd
Annual Report on Form 20-F
Filed August 26, 2024
File No. 333-272861
Dear Pik Chun Lin:
            We have completed our review of your filing. We remind you that the company and
its management are responsible for the accuracy and adequacy of their disclosures,
notwithstanding any review, comments, action or absence of action by the staff.
Sincerely,
Division of Corporation Finance
Office of Real Estate & Construction
cc:Daniel D. Nauth, Esq.

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